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TMI Blog2015 (8) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... t in that country, we find that CESTAT in the case of M/s Torrent Pharmaceuticals Ltd. CST, Ahmedabad has held that no service tax is leviable on the remittances made to the branch office abroad. Having regard to the said judgment, we are of the view that the appellant has made out a good case for full waiver of pre-deposit of demand relating to Business Auxiliary Service. Advertizing on Newsp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingh, JJ. For The Appellant : Shri Manish Gaur, Advocate For The Respondent : Ms. Suchitra Sharma, D.R. ORDER Per R.K. Singh: Stay petition along with appeal has been filed against order-in-original dated 31.10.2013 in terms of which service tax demand of ₹ 2,19,00,921/- was confirmed along with interest and penalties in respect of Show Cause Notice dated 3.12.2012 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f. As regards the demand of ₹ 46,58,732/- in respect of Show Cause Notice dated 3.12.2012 and ₹ 2,29,150/- in respect of Show Cause Notice dated 18.4.2013 confirmed in respect of advertisement service. The appellant contended that they have already deposited ₹ 46,58,732/- along with interest while the demand of ₹ 2,29,150/- has been confirmed on the amount which they paid t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anch office abroad. Having regard to the said judgment, we are of the view that the appellant has made out a good case for full waiver of pre-deposit of demand relating to Business Auxiliary Service. The appellant s plea that the demand of ₹ 2,29,150/- confirmed under advertising agency service in respect of Show Cause Notice dated 18.4.2013 is not sustainable because this amount was paid di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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